2004 (8) TMI 322 - ITAT BOMBAY-F

Extract:
........ 2 is also, therefore, allowed. 15. Ground Nos. 3, 4 and 5 are not pressed before us. Accordingly, the same are dismissed as such. 16. Ground No. 6 is stated to be only consequential in nature. The assessee will get the consequential relief. 17. Ground No. 6 is thus allowed for statistical purposes. 18. In the result, the appeal is partly allowed.